Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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Works Contract Service - Turnkey Contract - Interim stay granted by the High Court. - Earlier tribunal has decided the issue against the assessee holding that the same is liable to service tax. - HC
Works Contract Service - Turnkey Contract - Interim stay granted by the High Court. - Earlier tribunal has decided the issue against the assessee holding that the same is liable to service tax. - HC
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